The next major legislation supporting wildlife conservation in the United States was the Federal Aid in Wildlife Restoration Act, or Pittman-Robertson Act, of 1937. Sponsored by Congressman A. Willis Robertson of Virginia and Senator Key Pittman of Nevada, the act established an 11 percent manufacturers excise tax on sporting rifles, shotguns, ammunition, and archery equipment, and a 10 percent tax on handguns. The shooting sports industry strongly supported this legislation, even at the risk of losing sales, at a time when most Americans had little money to spend on recreation. The USFWS distributes the tax revenues to state conservation departments, which partially match federal funds, largely with money raised from the sale of hunting and fishing licenses. In this way, all gun buyers and participants in the shooting sportseven those who dont huntdirectly support wildlife habitat conservation.